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., not subject to the requirements of subparagraphs 8503(4)(a)(i) or (ii) of the Regulations, the plan must restrict the total optional ancillary contributions that a member is allowed to make in a calendar year (including those for current service) to the amount, if any, by which a) the lesser of: 9% of the member's compensation for the year from employers participating in the plan; and $1,000 + 70% of the member's defined benefit pension credits for the year under the plan, exceeds b) the amount of current service contributions (other than optional ancillary contributions) that the member makes in the year under defined benefit provisions of the plan. 5. ...

If you have any comments about this circular, please write to: Revenue Canada Director General International Tax Programs Directorate Ottawa ON K1A 0L8 Appendix A Countries that have tax treaties with Canada: (January 1, 1995) Australia Austria Bangladesh Barbados Belgium Brazil Cameroon Cyprus Czech & Slovakia Federal Republic Denmark Dominican Republic Egypt Finland France Federal Republic of Germany Guyana India Indonesia Ireland Israel Italy Ivory Coast Jamaica Japan Kenya Republic of Korea Luxembourg Malaysia Malta Mexico Morocco The Netherlands New Zealand Norway Pakistan Papua New Guinea People's Republicof China Philippines Poland Romania Singapore Spain Sri Lanka Sweden Switzerland Thailand Page details 2017-11-02 ...

Familiarity with SD at the CRA (%) Year Percent 2004 72 2007 89 2010 95 Employee Commuting To engage our people in GHG emissions reduction efforts, the Agency took initial steps to examine the commuting habits of our employees. ...

File your tax return – You (and your spouse or common law partner) should file your 2014 tax return(s) as soon as possible. ...

File your tax return – You (and your spouse or common law partner) should file your 2013 tax return(s) as soon as possible. ...

How to claim Enter your total contributions on line 15, and determine the amount to enter on line 16 as follows: For contributions of $ 100 or less, enter the amount of your contributions on line 16. ...

How to claim Enter your total contributions on line 50 of Form NT428, and determine the amount to enter on line 51 as follows: For contributions of $ 100 or less, enter the amount of your contributions on line 51 of Form NT428. ...

Supporting documents – If you are filing electronically, keep all your documents in case we ask to see them at a later date. ...

Supporting documents – If you are filing electronically, keep all your documents in case we ask to see them at a later date. ...

Supporting documents – If you are filing electronically, keep all your documents in case we ask to see them at a later date. ...